Legal Opinion
Brittingham v. Commissioner
Court of Appeals for the Fifth Circuit
Decided July 23, 1979No. Nos. 77-1020, 77-1021, 77-1022 and 77-1023PublishedCited by 3 opinions
1Per curiam
This case together with its companion might furnish contrary argument to the reaction that taxpayers always do better in the district court, the Government in the Tax Court. Both cases concerned proper allocation of income between two corporations, Cerámica Regiomontana, Inc. and Dallas Ceramic Company, one of which manufactured and sold tile for resale to the other. The Commissioner of Internal Revenue found the two companies were commonly controlled and determined deficiencies and penalties for years 1963 through 1966. 26 U.S.C.A. § 482. Dallas Ceramic Company and individual taxpayers…
2Cases cited25 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Grenada Industries, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Ach v. CommissionerUnited States Tax Court · 1964
- South Texas Rice Warehouse Co. v. CommissionerUnited States Tax Court · 1965
- Asiatic Petroleum Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1935
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3Cited by3 opinions
- Amherst Nursing Home, Inc. v. CommonwealthMassachusetts Appeals Court · 1983
- Robert M. Brittingham v. Commissioner of Internal Revenue, Dallas Ceramic Co. v. Commissioner of Internal Revenue, Jeanne C. Brittingham v. Commissioner of Internal Revenue, Juan R. Brittingham, Cross-Appellant v. Commissioner of Internal Revenue, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1979
- Sunshine Dep't Stores v. CommissionerUnited States Tax Court · 1981